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Public Sector Accounting in the Czech Republic
Udatná, Štěpánka ; Mejzlík, Ladislav (advisor) ; Zelenka, Vladimír (referee)
The aim of the Thesis is to describe the environment of Public Sector Accounting in the Czech Republic, which is currently undergoing significant conceptual changes. The Thesis defines the "Accounting of the State Czech Republic" in terms of both the concept of public sector legislation and regulations, and also from the perspective of international context. An integral part is also survey, which aimed to identify public sector - accountants view of the ongoing reform.
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Asset valuation of the debtor in insolvency proceedings
Libišová, Eva ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.
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Possibilities of implementation IFRS into teaching process at Business High schools and Colleges
Nedvídek, Václav ; Rotport, Miloslav (advisor) ; Berková, Kateřina (referee)
Diploma thesis deals with possibilities of implementation IFRS into teaching process at Business High schools and Colleges. Thesis stems from the current state of accounting teaching at Business High schools and Colleges and describes the problems of this teaching process. Further thesis characterizes the current development of accounting in the world and job requirements of labour market and the result of this part of thesis is the constation of necessity of implementation of IFRS into teaching process at Business High schools and Colleges. In the key and last chapter the thesis proposes the possibilities of implementation of IFRS into teaching process at Business High schools and Colleges and suggests concrete thematical plans for concrete ways of this implementation.
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Leasing according to czech legislative and according to IFRS
Ptáček, Jan ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.
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Use of accounting for tax search conducted by tax administrator
Novotná, Markéta ; Skálová, Jana (advisor)
The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.
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The regulation of accounting and business conditions in Spain
Jindřichová, Monika ; Skálová, Jana (advisor)
This Thesis brings closer the Kingdom of Spain, which offers a wide range of opportunities and high-quality conditions for life and business. It focuses on the potential Czech businessman, who is considering entry into this country. Therefore, it sporadically contains comments on the situation in the Czech Republic. Although only marginally, the Thesis outlines from the beginning also other specifics according to Spain as important phone numbers, opening hours and a brief geographical overview of the Kingdom. Another section is devoted to the business sector in accordance with structure of economic sectors, types of business entities and their establishment. It also briefly represents taxation connected with entrepreneurial activity. The most significant and most important part is oriented on the Spanish accountancy, which is primarily based on Spanish legislation. Means of the Commercial Code and royal decrees defines accounting of larger companies, shortly, accounting of subjects marked as PYMES. Another part of Thesis is devoted to auditing -- inseparable part of book-keeping area. Before the concluding words is located a page containing opinions of people doing business in Spain and a summary of the current situation in the country for entrepreneurs.
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Financial placement in commercial insurance companies
Tůmová, Klára ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The diploma work deals with a financial placement of commercial insurance companies in the Czech Republic. At first financial placement is defined according to the Insurance Act, including a description of its financial resources, technical reserves. The following chapters describe issue of financial placement from the perspective of Act on Accounting, namely the content of the item, recognition, initial and subsequent measurement. The Czech legal regulations are then compared with the International Financial Reporting Standards regulations. Described accounting principles regarding particular types of financial placement are applied to practical examples.
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